[Sca-cooks] Hard Liquor ingredients(found part of it)

[Lonnie D. Harvel]

Capone's first jail time (beyond a  couple of one nighters) was in May 
of 1929 for carrying a gun.

 From the Chicago Historical Society:

"The popular belief in the 1920s and 30s was that illegal gambling 
earnings were not taxable income. However, the 1927 Sullivan ruling 
claimed that illegal profits were in fact taxable. The government wanted 
to indict Capone for income tax evasion, Capone never filed an income 
tax return, owned nothing in his own name, and never made a declaration 
of assets or income. He did all his business through front men so that 
he was anonymous when it came to income. Frank Wilson from the IRS's 
Special Intelligence Unit was assigned to focus on Capone. Wilson 
accidentally found a cash receipts ledger that not only showed the 
operation's net profits for a gambling house, but also contained 
Capone's name; it was a record of Capone's income. Later Capone's own 
tax lawyer Lawrence P. Mattingly admitted in a letter to the government 
that Capone had an income. Wilson's ledger, Mattingly's letter, and the 
coercion of witnesses were the main evidence used to convict Capone."

Not that this makes distilling less illegal:

 From the ATF site:

" You cannot produce spirits for beverage purposes without paying taxes 
and without prior approval of paperwork to operate a distilled spirits 
plant.  [See 26 U.S.C. 5601 
<http://www.law.cornell.edu/uscode/26/5601.shtml> & 5602 
<http://www.law.cornell.edu/uscode/26/5602.shtml> for some of the 
criminal penalties.]  There are numerous requirements that must be met 
that make it impractical to produce spirits for personal or beverage 
use.  Some of these requirements are paying special tax 
<http://www.atf.gov/alcohol/info/faq/subpages/19_49.htm>, filing an 
extensive application 
<http://www.atf.gov/alcohol/info/faq/subpages/19_151.htm>, filing a bond 
<http://www.atf.gov/alcohol/info/faq/subpages/19_231.htm>, providing 
adequate equipment 
<http://www.atf.gov/alcohol/info/faq/subpages/19_277.htm> to measure 
spirits, providing suitable tanks 
<http://www.atf.gov/alcohol/info/faq/subpages/19_273.htm> and pipelines 
<http://www.atf.gov/alcohol/info/faq/subpages/19_274.htm>, providing a 
separate building 
<http://www.atf.gov/alcohol/info/faq/subpages/19_131.htm> (other than a 
dwelling) and maintaining detailed records 
<http://www.atf.gov/alcohol/info/faq/subpages/19_732.htm>, and filing 
reports <http://www.atf.gov/alcohol/info/faq/subpages/19_792.htm>.  All 
of these requirements are listed in 27 CFR Part 19. 
<http://www.atf.gov/alcohol/info/faq/subpages/27cfrpart019.htm>"

http://www.atf.gov/alcohol/info/faq/index.htm

Aoghann

Chris Stanifer wrote:

>Yeah.  It's my understanding that the Feds were pissed off *because* they couldn't get him for
>anything relating to booze.  You can't charge a man the proper excise tax if you can't prove that
>he's making or importing liquor.
>
>William de Grandfort
>man/listinfo/sca-cooks
>  
>